Exhibit 8.1
List of Subsidiaries
1. | China Metro-Rural Limited, a Cayman Islands incorporated Company continued into BVI |
2. | China Metro-Rural Exchange Limited,![]() |
3. | China Northeast Logistics City Co., Ltd. ,![]() |
4. | Tieling Northeast City Advertising Co., Ltd.,![]() |
5. | Tieling North Asia Property Management Co., Ltd.,![]() |
6. | Tieling North Asia Development Co., Ltd.,![]() |
7. | Tieling Motor Vehicle Trading Co., Ltd.,![]() |
8. | 4376zone.com Limited![]() |
9. | Arcadia Jewellery Limited![]() |
10. | Asean Gold Limited![]() |
11. | China Pearls and Jewellery City Holdings Limited![]() |
12. | China Pearls and Jewellery International City Co. Ltd.![]() |
13. | Cyber Bizport Limited![]() |
14. | Excel Access Limited![]() |
15. | Hong Kong Man Sang Investments Limited![]() |
16. | Man Hing Industry Development (Shenzhen) Co., Ltd.![]() |
17. | M.S. Electronic Emporium Limited, a BVI Company |
18. | Man Sang China Investment Ltd., a BVI Company |
19. | Man Sang Development Company Limited![]() |
20. | Man Sang Enterprise Ltd., a BVI Company |
21. | Man Sang Innovations Limited![]() |
22. | Man Sang Investment Development Limited![]() |
23. | Man Sang International Limited![]() |
24. | Man Sang Jewellery Company Limited![]() |
25. | Market Leader Technology Limited, a BVI Company |
26. | M.S. Collections Limited![]() |
27. | New Tongluowan Holdings Limited![]() |
28. | Peking Pearls Company Limited![]() |
29. | Swift Millions Limited![]() |
30. | Smartest Man Holdings Limited, a BVI Company |
31. | Zhuji Five Continents Enterprise Ltd.![]() |